RESOLUTION OF BOARD OF NATIONAL BANK OF THE REPUBLIC OF BELARUS

of September 16, 2011 No. 384

About entering of amendments and changes into the Instruction for recognition in financial accounting of the income and expenses in National Bank of the Republic of Belarus and banks of the Republic of Belarus

Based on the paragraph of the twenty second of Article 26 and part one of article 39 of the Bank code of the Republic of Belarus the Board of National Bank of the Republic of Belarus DECIDES:

1. Bring in the Instruction for recognition in financial accounting of the income and expenses in National Bank of the Republic of Belarus and banks of the Republic of Belarus approved by the resolution of Board of National Bank of the Republic of Belarus of July 30, 2009 No. 125 (The national register of legal acts of the Republic of Belarus, 2009, No. 201, 8/21330; 2010, No. 276, 8/22930), following amendments and changes:

1.1. "bank with" to add the paragraph of the seventh of Item 9 after words with words "legal and";

1.2. "nominal" to exclude the word from Item 11 part four;

1.3." (penalties, penalty fee)" to add the second offer of Item 14 after words with words ", including percent, stipulated in Article 366 Civil codes of the Republic of Belarus,";

1.4. 23, parts the first and second Item 24 and Item 41 after the word "obtaining" to add Item with the word of "percentage";

1.5. in Item 30:

third to state part in the following edition:

"Dividends are recognized financial accounting as operating incomes in that accounting period in which are declared the issuer to payment, based on the documents testimonial of their announcement, or the information published in mass media and (or) placed on the global computer Internet or in that accounting period in which are received from the issuer.";

the fifth to state part in the following edition:

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